December 18 2019

New service allowing taxpayers to confirm or receive information on tax checks or inspections – announced by National Revenue Agency

Source: IBFD Tax Research Platform News

On 13 December 2019, the National Revenue Agency announced a new service allowing taxpayers to verify the assignment of, and receive updates on the status of, ongoing tax checks or tax inspections.

A taxpayer under investigation will be able to confirm the date, scope, the tax auditing team and audit deadline. The audit may, among other things, include requests for information and checks.

A taxpayer may use the new service in person at every territorial directorate of the National Revenue Agency (NRA), or do so electronically using the NRA's e-portal.

Obtaining access to the service requires a unique identification number of the tax check or tax inspection.

The new proposed amendments of 6 December 2019 introduce an alternative option allowing taxpayers to also use the documents evidencing the transportation/dispatch as provided in the regulations for the application of the VAT Act.

As a next step, the proposal must be voted on by the parliament.